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00 E F G D Jones Corp. Balance Sheet, December 31 $41,700 192,000 102,240 64,400 50,000 $500,000 112,000 388,000 $838,340 $40,000 A 1 2 3 4 Cash 5 Accounts receivable 6 Raw materials 7 Finished goods 8 Land 9 Plant and equipment 10 Less: accumulated depreciation 11 Total assets 12 13 Accounts payable to suppliers 14 Common Stock 15 Retained Earnings 16 Total liabilities and equity 17 18 19 Estimated sales of product z 20 January 21 February 22 March 23 April 24 May 25 Selling price 26 Collections from customers 27 Collected in month of sale 28 Collected the following month $100,000 698,340 798,340 $838,340 7,000 8,000 10,000 8,000 7,000 $50 40% 60% D E F 7,000 $50 40% 60% 20% 25% 5 A B 24 May 25 Selling price 26 Collections from customers 27 Collected in month of sale 28 Collected the following month 29 Desired finished goods inventory 30 (% of next month's unit sales) 31 Desired raw material inventory 32 (% of next month's production needs) 33 Raw material units needed to produce one Product Z 34 "Parts" 35 36 B. Inventory units & cost 37 Product Z 38 "Parts" 39 40 Purchases 41 Paid in the month of purchase 42 Paid in the subsequent month 43 44 Direct labor time to produce one Product Z 45 Cost of direct labor 46 Factory overhead 47 48 Selling and administrative expenses 49 50 Plant and equipment depreciation 51 1,400 18,000 $46.00 $4.00 70% 30% 0.5 hours $24 per hour $12 per direct labor hr. $10,000 fixed 10% variable (Sales) $12,000 per year B C D E F G Jones Corp. Sales Budget January 7,000 $50 $350,000 Total 25,000 February 8,000 $50 $400,000 Scratch Pad April May 8,000 7,000 $50 $50 $400,000 $350,000 March 10,000 $50 $500,000 $1,250,000 A 52 53 54 55 56 57 Sales of Product Z (units) 58 Unit Price 59 Sales of Product Z (dollars) 60 61 62 63 64 Product Z (Finished Product) 65 66 Estimated sales (units) 67 Desired ending inventory 68 Total units needed 69 Less beginning inventory 70 Production needed 71 72 Jones Corp. Production Budget Total 25,000 January 7,000 1,600 8,600 February 8,000 2,000 10,000 March 10,000 1,600 11,600 Scratch Pad April May 8,000 7,000 1,400 9,400 7,000 1,600 1,400 30,200 1,400 1,600 2,000 7,200 8,400 9,600 7,800 5,600 25,200 B C D E F Jones Corp. Raw Materials Purchases Budget 72 73 74 75 76 "Parts" 77 Production needs 78 Desired ending inventory 79 Subtotal Total 126,000 28,000 January 36,000 10,500 46,500 18,000 28,500 February 42,000 12,000 54,000 March 48,000 9,750 57,750 39,000 7,000 46,000 9,750 28,000 158,250 10,500 12,000 7,000 21,000 43,500 45,750 36,250 117,750 80 Less beginning inventory 81 Purchases required 82 83 84 Purchase costs 85 Total "Parts" January 28,500 February 43,500 March 45,750 Total 117,750 36,250 21,000 86 Price per part 4 4 4 4 4 $114,000 $174,000 $183,000 $145,000 $84,000 471,000 87 Total Cost 88 89 E F G H A 90 91 92 93 Production Needed B C D Jones Corp Direct Labor Cost Budget January February March 7,200 8,400 9,600 0.5 0.5 0.5 3600 4200 4800 $24 $24 $24 $86,400 $100.800 $115,200 Total 25,200 7,800 5,600 0.5 3900 $24 $93.600 12,600 0.5 2800 $24 $67,200 302,400 Total Jones Corp Factory Overhead Budget January February 3,600 4,200 $12 43,200.00 $ 50.400.00 March 4,800 94 Time per each unit 95 Total hours needed 96 Rate per hour 97 Total DLCost 98 99 100 101 102 103 104 Direct Labor Hours 105 Rate per hour 106 Total Factory Overhead 107 108 109 110 Selling and Administrative (S&A) 111 Fixed 112 Variable 113 Total Cash Paid for S & A 114 Depreciation 115 Total S & A Expenses 116 117 $12 $12 3,900 2,800 $12 $12 46.800.00 S 33.600.00 57.600.00 $ Total $ $ S January 10,000.00 35,000.00 $ 45.000.00 $1,000 46,000.00 $ Jones Corp S & A Buget February $10,000 40,000.00 $ 50,000.00 $1,000 51,000.00 $ March $10,000 50,000.00 $ 60.000.00 $1,000 61,000.00 $ $10,000 $10,000 40,000.00 $ 35,000.00 50,000.00 $ 45.000.00 $1,000 $1,000 51,000.00 $ 46,000.00 $ January February March Total $350,000 $192,000 140,000 $332,000 $400,000 $210,000 160,000 $370,000 $500,000 $240,000 200,000 $440,000 $400,000 $300,000 160,000 $450,000 $350,000 $240,000 140,000 $380,000 116 117 118 119 120 Collections 121 Sales 122 Previous month 123 Current month 124 Total collections 125 Disbursements 126 Purchases 127 Previous month purchases 128 Current month purchases 129 Direct labor 130 Factory overhead 131 Selling & administrative 132 Total disbursements 133 Change in cash 134 Beginning balance 135 Ending balance 136 137 138 $114,000 $40,000 79,800 86,400 43,200 45,000 $294,400 $37,600 41,700 $79,300 $174,000 $34,200 121,800 100,800 50,400 50,000 $357,200 $12,800 79,300 $92,100 $183,000 $52,200 128,100 115,200 57,600 60,000 $413,100 $26,900 92,100 $119,000 $145,000 $54,900 101,500 93,600 46,800 50,000 $346,800 $113,200 119,000 $232,200 $84,000 $43,500 58,800 67,200 33,600 45,000 $248, 100 $131,900 232,200 $364,100 139 B D E F G C Jones Corp Budgeted Income Statement January February March Total Jones Corp Budgeted Balance Sheet 137 138 139 140 Sales 141 142 Cost of sales 143 Gross profit Selling & administrative 144 Net income 145 146 147 148 149 150 151 Cash 152 Accounts receivable 153 Raw materials 154 Finished goods 155 Land 156 Plant & equipment 157 Accumulated depreciation 158 159 160 Accounts payable 161 Common stock 162 Retained earnings 163 164 January February March 160 Accounts payable 161 Common stock 162 Retained earnings 163 164 165 166 167 768 169 170 171 172 173 Raw materials 174 "Parts" 175 Direct labor 176 177 Factory overhead Budgeted cost to produce one Gizmo 178 179 Thorny Corp. Budgeted Product Cost for the Quarter Total Cost Quantity Cost/Rate 5 units 0.5 hours 0.5 hours $4.00 $24.00 $12.00 $20.00 12.00 6.00 $38.00